Hilmar,

Well, another thing to keep in mind is 'requirements' versus 'optimal requirements'. A .NET app may run in 128, but I always encourage users to try to get as close to 'optimal' as possible. Especially when users may be running Outlook/Groupwise, Excel, etc. (Since most users have those apps open at the same time).

Time is money these days - if someone is losing 5-10 minutes a day because of a slow machine, that approaches 2 hours a month. Depending on someone's salary, a memory upgrade (assuming the machine CAN be physically upgraded) pays for itself in a fairly short period of time.

There are always other factors. A machine may have a great processor, but often I'd still opt for more memory. And if it's a thick-client or smart-client app, a slow drive (or slow transfer rate) can really affect performance as well.

Kevin